Which of the following items would not be part of Xanadu Corporation's comprehensive income?

a. loss incurred from a sale of Bantner company stock which Xanadu held as long as a long term investment b. dividend revenue Xanadu received from a stock investment Xanadu owns in the Adver corporation c. losses on disposal/sale of property, plant and equipment d. unrealized holding gains from revaluing marketable securities to market value e. None of the above. All of these are part of comprehensive income